Principal Commissioner Of Income Tax, Central-1, Kolkata v. M/S. Guru Nanak Educational Trust

Serial No. OD - 6 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/127/2018 IA NO: GA/1/2018 (OLD NO: GA/902/2018) GA/2/2018 (OLD NO: GA/904/2018) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA ....Appellant(s) Through: Mr. Tilak Bose, Advocate (VC).

v/s M/s. GURU NANAK EDUCATIONAL TRUST ....Respondent(s) Through: Mr. J.P. Khaitan, Sr. Advocate with Ms. Swapna Das, Mr.

Sourav Chunder, and Mr.

Siddharth Das, Advocates.

Coram : HON'BLE MR. RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON'BLE MR. JUSTICE ARIJIT BANERJEE, JUDGE

O R D E R

1. The revenue has filed the present appeal against the order dated 5th May, 2017 passed by the Income Tax Appellate Tribunal "A" Bench, Kolkata, in Income Tax Appeal bearing ITA Nos. 1708/Kol/2014 for the assessment year 2010-11.

2. Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is Rs.95,64,419/- i.e. less than one crore. ₹ The same being below the minimum limit prescribed for filing or pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007-ITJ(Pt.) issued by the Government of India,

Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8, 2019, he may be permitted to withdraw the present appeal.

3. The present appeal is disposed of, however, keeping open the question of law raised therein.

KOLKATA 23.07.2021 GH/TO.

(RAJESH BINDAL) CHIEF JUSTICE (ACTING) Bench ID - 174068 (ARIJIT BANERJEE) JUDGE